Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I take the Deputy's point. He is accurate in describing what would happen if someone were to lose their job and the payment that would need to be made back to the employer. It does happen and can happen. It has not been raised with me as being a regular matter but I accept the point the Deputy is making. On section 8, this is something that should be looked at in the future. In terms of what section 8 is going to allow us to do, the reportable benefits we are going to prioritise for tracking will be the remote working daily allowance of €3.20, travel and subsistence payments and the small benefit exemption, many of which will be regularly drawn-down benefits across the economy. As I said, the Deputy is making a fair point. Particularly as we get into some higher value bicycles such as cargo and e-cargo bicycles, the amount of money at stake in each individual bike is growing. This is certainly something we should look at in the context of section 8 in the future.